Marigold Limited reported profit of $$399,325$ for its November $30,2024,$ year end. Cash dividends of $$67,900$ on the common shares

and $$66,200$ on the noncumulative preferred shares were declared and paid during the year. The following information is available

regarding Marigold's common shares:

Dec. $1,2023$ The opening number of common shares was $61,500.$

Feb. $28,2024$ Sold $8,200$ common shares for $$155,800$ cash.

May $31,2024$ Reacquired $4,100$ common shares for $$69,700$ cash.

Nov. $1,2024$ Issued $12,300$ common shares in exchange for land with a fair value of $$320,000.$

$($a$)$

Calculate the profit available to common shareholders.

Profit available to common shareholders $